2026 (7) TMI 575

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....ECIAL CIVIL APPLICATION NO. 669 of 2026 With R/SPECIAL CIVIL APPLICATION NO. 671 of 2026 - -<br>GST<br>HONOURABLE MR. JUSTICE A.S. SUPEHIA AND HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Appearance: For the Petitioner(s) No. 1,2: Dhruv Toliya (9249). For the Respondent(s) No. 2: Mr Raj Tanna, AGP In Special Civil Application No.4373 Of 2026 And Ms Nimisha J Parekh, AGP In Special Civil Ap....

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.... In the present petition, the petitioner has prayed for quashing and setting aside the impugned order dated 09.02.2026 passed by the respondent No. 3 to the extent of denial of interest. The petitioner has been paid the amount of refund of Rs. 2,29,32,535/- however, the interest claimed amounting to Rs. 29,51,700/- is rejected by assigning the reason that the condition for accrual of interest unde....

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.... petitioner again filed the refund application on 11.11.2025 however, the respondent authorities have denied the interest by invoking the provisions of Section 56 of the CGST Act. The respondent - Proper Officer has construed the date of subsequent filing of the refund application to deny the interest. 5. This Court in the judgment and order dated 06.11.2025 while allowing the writ petition bei....

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....rved that the refund application ought to have been processed in view of the Chartered Accountant's Certificate produced by the petitioner. 7. Under the circumstances, we are of the considered opinion that the respondent authority was required to consider the date of initial refund application filed by the petitioner for calculating the interest instead of the subsequent application, which was ....